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Generic Tax Name Tax on real estate - Municipal tax on building licences
Tax name in the national language Contributi concessioni edilizie
Tax name in English Municipal tax on building licences
Member State IT-Italy
Tax in force since 1977/01/28
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco

Social security contribution Employers
Legal base

Law n° 10 of 28/01/1977.

Who sets
The tax rate is set by

The tax base is set by

The reliefs are set by



Geographical Scope


All activities involving changes to municipal town plans or to buildings in the municipality are subject to the payment of a contribution to finance the execution of such changes.

Owners can make such changes once they have received permission from the Mayor.

Tax object and basis of assessment

In order to be granted permission, a contribution which is commensurate with the extent of the town planning expenses as well as building cost is due.



The extend of the town planning expenses is set by the municipal council on the basis of the following parameters:

  • The size and the population density of the municipality;
  • The municipality's geographical features;
  • The purpose of the area on land zoning maps.
Deductions, Allowances, Credits, Exemptions

An exemption from the payment of this contribution applies to the following:

  • Constructions on agricultural land;
  • All kinds of renovation activities which do not involve an extension of the original area or changes to the original purpose of the real estate unit;
  • The extraordinary and ordinary maintenance activities;
  • The renovation and extension of the original area provided that such an extension is not more than 20 % of the real estate unit;
  • Internal changes to enhance the hygiene facilities or addition of some extra space necessary for the installation of technological equipments to enhance the dwellers' standard of living;
  • All public works carried out by public bodies;
  • All kinds of works to be carried out in order to ensure compliance with public safety measures.
Rate(s) Structure

Tax due date

Tax collector


Special features

Economic function

Environmental taxes

Tax revenue
ESA95 code d214hb

Annual tax revenue (millions)
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 2,010.00 EUR 0.12
2011 2,494.00 EUR 0.15
2010 2,607.00 EUR 0.16
2009 2,769.00 EUR 0.18
2008 3,280.00 EUR 0.20
2007 3,427.00 EUR 0.21
2006 3,311.00 EUR 0.21
2005 3,187.00 EUR 0.21
2004 3,169.00 EUR 0.22
2003 2,976.00 EUR 0.21
2002 2,672.00 EUR 0.20
2001 2,308.00 EUR 0.18
2000 2,021.00 EUR 0.16